The article is devoted to determining the role of public joint stock companies among the largest Russian taxpayers. According to the SPARK database, the main characteristics, tax liabilities and financial indicators of ten thousand companies with the highest taxes paid in 2017 are analyzed. The high importance of the largest taxpayers for state tax revenues and for proceedings from taxes is illustrated. Public joint-stock companies are not characterized by the largest tax liabilities. Corporate profit tax is not the key to the tax burden of the largest taxpayers and is only one of the components of the tax conditions for doing business.
Translated title of the contributionPUBLIC JOINT STOCK COMPANIES AS THE BIGGEST TAXPAYERS IN RUSSIA
Original languageRussian
Title of host publicationЭкономика и управление в XXI веке: новые вызовы и возможности
Subtitle of host publicationматериалы Всероссийской научно-практической конференции (г. Саранск, 29—30 ноября 2019 г.)
Place of PublicationСаранск
PublisherИздатель Афанасьев В. С.
Pages212-216
ISBN (Print)978-5-907131-43-9
StatePublished - 2019
EventЭКОНОМИКА И УПРАВЛЕНИЕ В XXI ВЕКЕ: НОВЫЕ ВЫЗОВЫ И ВОЗМОЖНОСТИ - Саранск, Russian Federation
Duration: 29 Nov 201930 Nov 2019

Conference

ConferenceЭКОНОМИКА И УПРАВЛЕНИЕ В XXI ВЕКЕ: НОВЫЕ ВЫЗОВЫ И ВОЗМОЖНОСТИ
Country/TerritoryRussian Federation
CityСаранск
Period29/11/1930/11/19

    Scopus subject areas

  • Economics, Econometrics and Finance(all)

ID: 50405539